CD Contents
Contents
General notes
Chapter downloads
Detailed tables and descriptions
Return forms and other publications
01 Summary of Australian tax statistics
2010 tax returns
Entity size
Industry profile
Income and net tax
Payments and transfers
Reported liabilities
Superannuation system
Source of chapter table statistics
02 Personal tax
Introduction
New features and information
Personal tax returns
Pre–filling
Personal income
Rental income and deductions
Personal deductions
Business income and expenses
Personal tax offsets and credits
Medicare
Personal net tax
Higher Education Loan Program and student financial supplement scheme
Withholding tax
Tax return assessments
Source of personal tax statistics
Personal tax chapter tables
List of personal tax detailed tables
03 Companies and petroleum resource rent tax
Introduction
New features and information
Company returns
Company income
Company expenses
Company assets and liabilities
Company net tax
Petroleum resource rent tax
Source of company and PRRT statistics
Company and PRRT chapter tables
List of company detailed tables
04 Superannuation funds
Introduction
New features and information
Fund returns
Fund income
Fund deductions
Fund net tax
Source of fund statistics
Fund chapter tables
List of fund detailed tables
05 Partnerships
Introduction
New features and information
Partnership returns
Partnership income
Partnership business income
Partnership business expenses
Source of partnership statistics
Partnership chapter tables
List of partnership detailed tables
06 Trusts
Introduction
New features and information
Trust returns
Trust income
Trust business income
Trust business expenses
Trust assets and liabilities
Source of trust statistics
Trust chapter tables
List of trust detailed tables
07 Capital gains tax
Introduction
New features and information
Net capital gains
Tax payable on net capital gains
Total capital gains
Capital losses
Capital gains discount
Small business capital gains tax concessions
Source of capital gains tax statistics
CGT chapter tables
List of capital gains tax detailed tables
08 Fringe benefits tax
Introduction
New features and information
FBT returns
FBT payable
FBT rebates
Employee contributions
Estimated statutory car fringe benefits
Source of FBT statistics
FBT chapter tables
List of FBT detailed tables
09 Payments and transfers through the income tax system
Introduction
New features and information
Education tax refund
Private health insurance tax offset
Research and development tax offset
Film tax offset
National rental affordability scheme
First home saver account
Source of payments and transfers statistics
Payments and transfers chapter tables
List of payments and transfers detailed tables
10 Charities and deductible gifts
Introduction
New features and information
Tax concession charity
Deductible gift recipients
Private ancillary funds
Deductible gifts
Refundable franking credits
Source of charities and deductible gifts statistics
Charities chapter tables
List of charities and deductible gifts detailed tables
11 International taxation
Introduction
New features and information
Residency status
Individual foreign sourced income
Corporate foreign sourced income
Superannuation fund foreign sourced income
Partnership and trust foreign sourced income
Source of international Taxation statistics
International chapter tables
List of international taxation detailed tables
12 GST and other taxes
Introduction
New features and information
GST liabilities
Input tax credits
Wine equalisation tax
Luxury car tax
Source of GST and other taxes statistics
GST and other taxes chapter tables
List of GST other taxes detailed tables
13 Excise
Introduction
New features and information
Excise liabilities
Petroleum products and non-petroleum based fuels
Tobacco
Alcohol
Source of excise statistics
Excise chapter tables
List of excise detailed tables
14 Fuel schemes
Introduction
New features and information
Fuel tax credits
Energy grants credits scheme
Product stewardship for oil program
Cleaner fuels grants scheme
Source of fuel scheme statistics
Fuel schemes chapter tables
List of fuel scheme detailed tables
15 Superannuation system
Introduction
New features and information
Superannuation guarantee scheme
Superannuation holding accounts special account
Lost members register
Unclaimed superannuation money
Self-managed superannuation funds
Superannuation co-contribution
Excess contributions tax
Superannuation surcharge
Source of superannuation statistics
Super chapter tables
List of superannuation detailed tables
16 Pay as you go
Introduction
New features and information
Pay as you go withholding
Pay as you go withholders
Type of withholder
Pay as you go instalments
Pay as you go instalment payers
Source of pay as you go statistics
Pay as you go chapter tables
List of pay as you go detailed tables
17 Cost of taxation compliance
Introduction
Income tax returns
Business activity statement – quarterly lodgers
Fringe benefits tax returns
Cost of managing tax affairs
Source of cost of taxation compliance statistics
Cost of taxation compliance chapter tables
List of cost of taxation compliance detailed tables
18 Industry benchmarks
Introduction
Financial ratios
Activity statement ratios
Exclusions and considerations
Source of industry benchmarks
List of financial ratios detailed tables
List of activity statement ratio detailed tables
19 Individual sample file
Introduction
Objectives
Accessing the files
Source of individual sample file
List of individual sample file detailed tables
Previous editions of
Taxation statistics
CD Contents